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TMI Blog2010 (2) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. - This is an appeal filed by the Revenue. The respondents are a 100% EOU, engaged in manufacture of Instant Coffee. For packing their final products, they procured metal containers (tins) from manufacturers of such metal containers. For the safe and convenient transport of the metal containers, the respondents sent suitable plastic pallets to the supplier of metal tins. They pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings that, the pallets aid the efficient handling of tins supplied to CCL and since tins directly have a role to play in the manufacture of final products viz, packing, the transport of pellets to and by CCL are services in relation to procurement of inputs by CCL, and for the same reason such transport activity becomes an input service and service tax paid on such transport charges would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eutral in nature." 2. In the appeal filed by the Revenue, the ground raised is that the credit in relation to service tax paid on transportation cannot go beyond transport up to the place of removal. This is because as per Rule 2(l) of the Cenvat Credit Rules, 2004, input service means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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